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Impact of Corporate Social Responsibility on the Financial Performance of Banks in Pakistan

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The purpose of this paper is to investigate the impact of Corporate Social Responsibility on the Financial Performance of banks in the service sector of Pakistan. The data is obtained from the annual reports issued by the banks during 2008-2012. To verify the relationship between EPS, ROA, ROE, Net Profit and CSR regression models are used. The results show that there is lack of CSR in Pakistan and the regression model shows that there is positive relationship between profitability (EPS, ROA, ROE, and Net Profit) and CSR practices. The Financial institutions which implements CSR in their operations earn more profit for the long term periods.


International Letters of Social and Humanistic Sciences (Volume 21)
M. Shoukat Malik and M. Nadeem, "Impact of Corporate Social Responsibility on the Financial Performance of Banks in Pakistan", International Letters of Social and Humanistic Sciences, Vol. 21, pp. 9-19, 2014
Online since:
February 2014

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[2] H. Ali, R. Danish, M. Asrar‐ul‐Haq, "How corporate social responsibility boosts firm financial performance: The mediating role of corporate image and customer satisfaction", Corporate Social Responsibility and Environmental Management, 2019


[3] M. Mphelo, C. Ngwakwe, "Banks’ social investment and market share", Corporate Ownership and Control, Vol. 13, p. 237, 2015


[4] K. Szegedi, Y. Khan, C. Lentner, "Corporate Social Responsibility and Financial Performance: Evidence from Pakistani Listed Banks", Sustainability, Vol. 12, p. 4080, 2020


[5] A. Moosa, F. He, T. Arrive, "Impact of corporate social responsibility on corporate financial performance: Evidence from the Maldives stock exchange", Human Systems Management, p. 1, 2020


[6] Y. Mughal, M. Jehangir, M. Khan, M. Saeed, "Nexus between corporate social responsibility and firm’s performance: A panel data approach", International Journal of Finance & Economics, 2020


[7] M. Ramzan, M. Amin, M. Abbas, "How does corporate social responsibility affect financial performance, financial stability, and financial inclusion in the banking sector? Evidence from Pakistan", Research in International Business and Finance, p. 101314, 2020

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